The continuing globalisation of the economy means that companies have to deploy their employees very flexibly – sometimes worldwide. This in return creates a significant challenge not only for the companies but also for their employees in terms of social security law.

According to information from the US Embassy in Berlin as well as the US Consulate in Frankfurt, from now on (retroactively from July 5, 2021) the NIE certificate is valid for 12 months and entitles to multiple entries within this period.

Since Corona restrictions have been lifted or mostly loosened in almost all EU/EEA countries, work-related travel is increasing again. Companies that post employees abroad must therefore once again gradually deal with the mandatory topics of A1 certificates and EU posting workers.

Employers based in another EU member state whose employees work in Germany are obliged under the Minimum Wage Act (MiLoG) to tolerate an audit by the customs administration of the type and scope of work performed in Germany.

On May 27, 2021, the the Secretary of State issued expanded guidelines for obtaining an NIE for travelers from countries affected by the U.S. Travel Ban. As a result of this determination, together with national interest determinations already in place, travelers subject to these proclamations due to their presence in China, Iran, India, Brazil, South...

BFH decision opposes the view of the tax authorities: The tax subsidisation of contributions to a “401(k) pension plan” in the accumulation phase under US tax law should not lead to full downstream taxation of later payouts.